Chapter 4141-9 Wages and Remuneration

For purposes of all wage, contribution and quarterly payroll
reports required to be filed with the director pursuant to Chapter 4141. of the
Revised Code and for purposes of contribution payments, wages shall be reported
for the calendar quarter in which any payday occurs. A payday occurs when the
payment is credited to or set apart for the employee and is available to such
employee on demand.

Contributions shall be paid on the wages defined in division
(G) of section 4141.01 of the Revised Code,
whenever liability in this or any other state has been established, and shall
not be prorated over the entire calendar year or any part thereof. The limit on
taxable wages set forth in division (G) of section
4141.01 of the Revised Code
applies only to the remuneration paid by each employer to each individual. The
limit is an exemption earned by each contributory employer, and the
individual's other such employers cannot share in the exemption. In case it is
determined that there has been a successorship within the calendar year, the
wages of any employee upon which the predecessor has paid contributions shall
be included in computing the taxable wages.

(A)
Remuneration includes, but is not limited
to, payment on the basis of piecework, or a percentage of profits, and it may
be paid hourly, daily, weekly, monthly, annually, or based on any other
measurement of time.

(B)
Remuneration may be paid in cash and may be denominated by terms such as
vacation pay or allowance, separation pay, holiday pay, paid absence allowance,
downtime paid absence allowance, or short workweek pay. Remuneration may also
be paid in items other than cash, such as goods, food, lodging, and clothing.
The value of meals furnished to an employee shall not be deemed remuneration if
two tests are met:

(1)
the meals are
furnished on the business premises of the employer, and

(2)
the meals are furnished for the
convenience of the employer. In addition, the value of lodging furnished to an
employee shall not be deemed remuneration if three tests are met:

(a)
the lodging is furnished on the business
premises of the employer,

(c)
the employee is required to accept such
lodging as a condition of the employment. If the meals and/or lodging are
furnished for a substantial noncompensatory business reason, they will be
deemed furnished for the convenience of the employer, even though they are also
furnished for a compensatory reason.

(C)
Ordinarily, facilities or privileges
(such as entertainment, medical services, or so-called courtesy discounts on
purchases) furnished or offered by an employer to its employees generally are
not considered as remuneration if they are of relatively small value and are
offered or furnished by the employer merely as a means of promoting the health,
goodwill, contentment, or efficiency of its employees. Parking facilities at
the place of employment, furnished by the employer, are not considered to be
remuneration. The valuation of meals and lodging is provided pursuant to rule
4141-9-09 of the Administrative
Code.

(A)
Remuneration in
the form of holiday pay will be applied to the week during which the holiday
occurs as specified by state or national declaration, regardless of when such
remuneration is actually received. If, however, there exists a written
labor-management agreement to observe a holiday on a date other than the one
specified by state or national declaration, the holiday pay will be applied to
the week during which the date specified in the agreement occurs.

(B)
Remuneration in the form of holiday pay
is subject to reduction from benefits otherwise payable and subject to the
twenty per cent exclusion provided under division (C) of section
4141.30 of the Revised Code.

Institutions of higher education and educational institutions
shall, in submitting the quarterly report of wages, report for each employee a
number of weeks that includes the number of calendar weeks within the quarter
in which services were performed, plus the number of calendar weeks within the
quarter in which no services were performed but to which remuneration, as
defined in rule
4141-9-04 of the Administrative
Code, other than wages, was allocated.

The number of weeks reported for each employee on each
quarterly report of wages shall not exceed the number of calendar weeks within
the calendar quarter.

(A)
Every employer
shall submit quarterly reports of wages and weeks. The total number of weeks
that must be reported for each employee must equal the number of calendar weeks
within the quarter in which the employee performed services, plus the number of
calendar weeks within the quarter in which no services were performed but to
which remuneration was allocated.

(B)
The number of weeks reported shall not
exceed the number of calendar weeks in the quarter.

Remuneration in lieu of notice is a continuation of wages for a
designated period after termination of employment. Remuneration in lieu of
notice constitutes wages for the designated payment period, is subject to
contributions, and shall be deemed to be remuneration for the purposes of
establishing a qualifying week and a benefit year.

(A)
When the cash value of meals and/or lodging furnished an employee is fixed
under the terms of a bona fide written agreement between the employer and the
employee, the amount so agreed upon shall be deemed the cash value of such
meals and/or lodging.

(B)
In the
absence of a bona fide written agreement between an employer and an employee
fixing the cash value of meals and/or lodging furnished, remuneration in the
form of meals and lodging shall be on the following basis: breakfast, seven
dollars; lunch, eight dollars; dinner, fifteen dollars; lodging per day, sixty
dollars.

(C)
This rule is not
applicable to an individual performing services as a domestic or agricultural
worker. Liability for these workers is determined solely on cash remuneration.

(D)
The value of meals and lodging
which is not considered to be remuneration is provided in rule
4141-9-04 of the Administrative
Code.

(A)
Amounts paid by
an employer as allowances or reimbursements for traveling in the course of the
employer's trade or business shall be considered remuneration if such amounts
exceed costs actually incurred by the individual. Travel expenses must be
detailed in current documentation maintained by the employer and employees and
such documentation shall be available for inspection by the director as a basis
upon which to exclude from or include amounts paid as remuneration.

(B)
The fair market value of automobiles and
other vehicles provided by an employer when used for personal use by an
employee, shall be considered remuneration. The "fair market value" is the
amount that an individual would have to pay in an arm's-length transaction to
acquire the use of the particular vehicle in the area in which the vehicle is
purchased or leased.

(A)
"Retroactive
pay award" means any adjustment in the amount of remuneration paid to an
individual as the result of the resolution of a dispute as to remuneration for
services provided by the individual in his or her base period or benefit
year, which was not considered remuneration for services performed in the
determination of the validity of the individual's application for unemployment
benefits or in determining unemployment compensation amounts due based on his
or her weekly claims for benefits.

(B)
In the event that a retroactive pay award
results in the adjustment of remuneration paid to individuals for services
performed during weeks in their base periods or benefit years, the employers
and employees who are parties to the dispute shall report the terms of such
retroactive pay awards to the director no later than the last day of the first
month following the close of the calendar quarter in which payment pursuant to
the retroactive pay award was made.

(C)
Retroactive pay awards may be allocated
under the terms of the award or by agreement of the parties to the dispute to
weeks in the base period or benefit year of individuals whose remuneration is
to be adjusted pursuant to the award. If no allocation to weeks is provided by
the provisions of such award or by agreement of the parties, the director will
allocate the total adjustment provided by the award equally among the weeks
during the period for which the dispute with respect to remuneration was at
issue.

(D)
No employer shall deduct from a back pay award any benefits
or reimbursements made under Chapter 4141. of the Revised Code when such back
pay award payments are made for the weeks compensated by the payment of
unemployment compensation. Contributory employers shall notify the director of
the payment of the back pay award, setting forth the weeks covered by the back
pay award, and the director shall credit such contributory employer's account
for any offset to which it may be entitled. Pursuant to division (D) of section
4141.24 of the Revised Code,
reimbursing employers are not entitled to an offset.